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Christian Haas arbeitet ein ganzheitliches und differenziertes Verständnis der strategischen Ressourcen von Managementberatungsunternehmen, der Beratungswirkungen bei Klienten und des Beratungsprozesses heraus. Auf Basis eines strukturationstheoretischen Bezugsrahmens unterscheidet er dabei...
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relationship between the three components of the accounting profession: research, practice and teaching. With few exceptions, there … is a large consensus of opinions that there is at least a gap between accounting research and practice, if not a schism … bodies, the most proper moderator. Under these circumstances, starting from the identified results of previous research, we …
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presented in the financial statements prepared under IFRS, with a special focus on research and development. In the first … distinction when choosing the right approach. The second section deals with research and development in a greater detail and …
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